3 Homework Saved ! Required information [The following information applies to the questions displayed below.) A production department in a process manufacturing system completed its work on 90,000 units of product and transferred them to the next department during a recent period of these units, 27,000 were in process at the beginnin the period. The other 63,000 units were started and completed during the period. At period-end, 16,500 units were in process Prepare the production department's equivalent units of production for direct materials under each of three separate assumpt using the weighted-average method for process costing Equivalent Units of Production (EUP)--Weighted Average Method 1. All direct materials are added to products when processing begins. Units % Materials EUP Materials Total 2. Beginning inventory is 30% complete as to materials and conversion costs. Ending inventory is 75% complete as to materials and conversion costs. Units % Materials EUP Materials Total 3. Beginning inventory is 70% complete as to materials and 30% complete as to conversion costs. Ending inventory is 20% complete as to materials and 70% complete as to conversion costs. Units Materials EUP-Materials Total